you had a P800 from HMRC saying you didn’t pay enough tax last year - and you didn’t pay what you owe through your tax code or with a voluntary payment

Certain other people may need to send a return (for example religious ministers or Lloyd’s underwriters) - you can check whether you need to. You usually won’t need to send a return if your only income is from your wages or pension.

If you’ve been told to send a return

If you get an email or letter from HM Revenue and Customs (HMRC) telling you to send a return, you must send it - even if you don’t have any tax to pay.

If you used to send a tax return but don’t need to send one for the last tax year, you can contact HMRC to close your Self Assessment account.